A 2010 study of mitochondrial DNA of the spoonbills by Chesser and colleagues found that the roseate and yellow-billed spoonbills were each other's closest relatives, and the two were descended from an early offshoot from the ancestors of the other four spoonbill species.
The Yellow Book standards help auditors hold the organizations they audit accountable. GAGAS contains requirements relating to ethics, independence, auditorsâ professional judgment and competence, quality control, performance of the audit, and reporting.
Matching Principle. Matching principle is one of the most fundamental principles in accounting. It requires that a company must record expenses in the period in which the related revenues are earned. Matching concept is at the heart of accrual basis of accounting.